Federal Excise Act, 2005

Federal Excise Act, 2005 From: 2024-09-01 - To: 0000-00-00 FIRST SCHDULE [See Section 3] TABLE 1 (EXCISABLE GOODS) S.No. Description of goods Heading/ sub-heading Number Rate of duty (1) (2) (3) (4) 1[ ***] 2[ ***] 3 Concentrates for aerated beverages in all forms including syrup form 2106.9010 Fifty per cent ad val. 4 Aerated waters 2201.1020 3[Twenty] per cent of retail price. 5 Aerated waters, containing added sugar or other sweetening matter or flavoured 2202.1010 3[Twenty] per cent of retail price. 6 Aerated waters if manufactured wholly from juices or pulp of 4[ ] vegetables, food grains or fruits and which do not contain any other ingredient, indigenous or imported, other than sugar, colouring materials, preservatives or additives in quantities prescribed under the West Pakistan Pure Food Rules, 1965 Respective Headings 5[Twenty] per cent of retail price. 7 Unmanufactured tobacco. 24.01 6[Three hundred and ninety rupees] per kilogram. 7[7a Acetate tow Respective heading Rupees forty four thousand per kg.] 8[8 Cigarettes of tobacco or tobacco substitutes excluding locally produced cigarettes 24.02 Sixty five percent of retail price or the rate of duty as prescribed against S. No. 9 whichever is higher.] 9[8a E-liquids by whatsoever name called, for electric cigarette kits Respective heading 10[Rupees ten thousand per kg 11[or sixty five percent of retail price whichever is higher]] 12[8b Cigars, cheroots and cigarillos of tobacco and tobacco substitute. Respective heading Sixty five percent of retail price or rupees ten thousand per kg whichever is higher.] 13[8c Tobacco mixture in an electrically heated tobacco product by whatever name called, intended for consumption by using a tobacco heating system without combustion 14[Respective headings] 15[Rupees sixteen thousand five hundred per kg] 16[8d Nicotine pouches Respective heading Rupees one thousand and two hundred per kg.] 17[9. Locally produced cigarettes if their on- pack printed retail price exceeds 18[twelve thousand five hundred] rupees per thousand cigarettes. 24.02 19[Rupees six thousand five hundred commencing on the 22nd day of August, 2022 till the 13th day of February, 2023 and Rupees…